试论知识经济条件下审计面临的挑战与对策

知识经济的兴起，必然会对人们现有的思维方式、价值观念、教育模式，以及经营管理等方面产生巨大的影响，传统的审计也必将面临新的挑战。审计环境发生改变，审计制度必须随之改变，政府审计制度要创新，内部审计制度要扩展，审计形态要多元化。提出在知识经济条件下的审计必须采取以下措施，拓展审计领域，使审计服务广泛化和国际化；更新审计监督观念；提高审计人员素质和实现审计手段现代化，以适应社会发展的需要。

Challenges and Countermeasures for Audit under the Conditions of Knowledge-based Economy

Knowledge-based economy has great influence on the way of thinking, on the idea of value, on the mode of education and on the thought of management, and the traditional audit will face challenges at the same time. The audit system needs to be changed with the change of the audit environment. The government audit system should be innovated, the internal audit system extended and the types of audit diversified. Under the knowledge-based economy, some measures are presented in order to adapt the audit to the development of the society such as: extend the audit range; internationalize the service ; renew the ideas of audit supervision; improve the auditor's quality and modernize the audit methods.